Written Uses appropriate Uses appropriate Uses Significant Poor expression, academic writing which academic writing appropriate spelling, grammar, calculation is formal, impersonal which is formal, and academic grammar, spelling, and and editing. and which contains no spelling, grammar, impersonal with only very minor writing which is formal and punctuation and calculation /or punctuation. punctuation and spelling, grammar, impersonal, errors but the Showing little calculation errors. Paper punctuation and with a few paper is or no demonstrates careful calculation errors. spelling, readable and calculation. proofreading. Paper demonstrates careful grammar, punctuation demonstrates some attempt Paper gives no evidence of proofreading. and calculation errors. Paper at proofreading. having been proof-read. demonstrates evidence of proofreading.

Compliance Uses Style Guide Uses Style Guide Adequate use Limited or Poor, with the comprehensively, accurately and with of Style inconsistent inconsistent Style Guide, accurately and only minimal errors. Guide, with use of Style or inaccurate tax consistently. Uses ILAC Uses ILAC model some errors Guide. Some use of Style computation model and tax and tax computation or lapses. attempt at use Guide. Poorly format and computation format. format. Well Uses ILAC of ILAC model, structured. overall Extremely well structured, with one model, tax tax Inadequate or structure. structured and organised, with one main argument introduced per tax computation computation format and at no use of paragraphs. main argument introduced per paragraph, supported paragraph. format and is clearly structured. structuring of answer. May have disregarded the ILAC

Application Applies the law to the Applies the law of legal facts so as to reach a correctly to the facts principles to correct conclusion on all so as to address all the facts and issues, with no errors. issues, with only tax Argument discusses minor errors. computation linkages between facts and the law and Argument discusses linkages between considers counter- facts and the law, arguments, completes completes tax tax computation computation correctly if required and correctly if required evaluates the impacts of and evaluates the applying the law to the impacts of applying situation considering a the law to the broad range of factors situation that may affect the application. Conclusion considering factors that may affect the draws together advice application. for client. Conclusion draws together advice for client.

Explanation Provides a complete Provides a Provides a Provides a Provides of law and explanation of the law, comprehensive substantial basic incorrect or citation of justified by relevant explanation of the explanation explanation of limited relevant taxation law, with no taxation law with of taxation the taxation explanation of legal errors. Discussion few errors, law and tax law and tax the taxation authority identifies key statute and case law stating substantiated by relevant case and computation but with computation, but with law and tax computation relevant principles and statute law stating some errors, significant using no, or shows insight in relevant principles. substantiated errors, only a limited identification and Research of relevant by significant substantiated range of, discussion of potentially hidden issues.

Identification Correctly identifies all Correctly identifies Identifies and Identifies some Identifies no of relevant legal issues and all the tax law issues correctly tax lawl issues. relevant legal issues formulates them clearly with consideration of all and formulates them with formulates most major May or may not formulate issues or only a few of them. links to relevant law, consideration of ltax law them correctly. Some of these with no errors. links to relevant law, issues and Considers and may be with only minor errors. supported by relevant law. links to relevant law, unclearly formulated. Considers few contextual factors of relevant law.

The following criteria will form the basis of assignment of marks for the problem solving question. Criteria High Distinction Distinction Credit Pass Fail Students are To meet this level you To meet this level To meet this To meet this At this level required to will achieve a you will achieve a level you level you will you will answer cumulative mark of cumulative mark of will achieve achieve a obtain a problem type 85-100%. A mark in 75-84%. A mark in a cumulative cumulative mark of questions in this range indicates this range indicates mark of mark of 0-49%. A order to demonstrate: that a student: that a student: 65-74%. A mark in this range 50-64%. A mark in this range mark in this range indicates that indicates that a student: indicates that a student: a student:

Marking criteria and standards In assessing your assignment the marker will expect you to: • present an essay that is readable and coherent; • use appropriate language, correct spelling and grammar; • identify and analyse relevant issues; • explain and apply relevant cases, rulings and legislation; • reach a sound and well-reasoned conclusion; • use appropriate referencing; and • demonstrate time management skills.

This assessment task will assess the following learning outcome/s: • be able to identify and explain the rules of law relating to taxation law topics covered in the subject. • be able demonstrate a capacity to engage in legal research. • be able to use legal research skills to apply the law to legal problems relating to taxation so as to reach a solution. • be able to analyse legal rules so as to differentiate between possible outcomes to the legal issues arising from novel fact situations.